EIN: 391345572
UEI: HMKGWV66A7F6
Audited by: Hawkins Ash CPAs, LLP
Oversight agency: 93 [Department of Health and Human Services]
View federal awards & risk assessment →
Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 20, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by August 20, 2026 (13 days ago).
What is a management decision? →FAC accepted this audit on February 26, 2025 — management decision was due August 26, 2025.
FAC accepted this audit on February 16, 2024 — management decision was due August 16, 2024.
Assistance Listing Number(s): 93.575 Name of Federal Program or Cluster: CCDF Cluster Name of Federal Agency: Department of Health and Human Services Federal Award Identification Number: 2140WICDC6 Federal Award Year: 2021 Name of Pass-through Entity: Wisconsin Department of Children and Families Pass-through Entity Identifying Number: 437002-G24-0002225-000-01, 437002-G23-0002038-000-01, 437002-G22-0001888-000-01, 437002-S22-0002131-000-01, 437002-G23-0002068-000-01, 437002- S22-0001842-000-01 Award Period: October 1, 2022-September 30, 2023 Criteria or Specific Requirement: 2 CFR 200.434(a) states costs of contributions and donations, including cash, property, and services, from the non-Federal entity to other entities, are unallowable. Condition and Context: 1 out of a sample of 40 expenses tested for allowable costs was identified as a donation to another organization. A contribution was made to another organization to support its efforts to conduct a survey. The survey is available to members of the organization in which Wisconsin Early Childhood Association, Inc. is a member. The sample identified $15,000 of the payment out of a total $646,941 sampled. Cause: The support for the transaction noting a contribution was not compared to Uniform Guidance General Provisions for Selected Items of Cost section when determining allowability. Effect or Potential Effect: Costs may be determined to be unallowable and payable to the grantor agency. Questioned Costs: $20,000 the total amount of the payment charged to the federal program. Repeat Finding: No. Recommendation: We recommend contributions are not recorded to federal awards within the general ledger and subsequently charged. We recommend the Uniform Guidance General Provisions for Selected Items of Cost section to be referenced when infrequent or unusual transactions are to be incurred to determine allowability. Views of Responsible Officials: Wisconsin Early Childhood Association, Inc. agrees with the finding and the recommended procedures are being implemented.
Show full finding ▾Hide full finding ▴Assistance Listing Number(s): 93.575 Name of Federal Program or Cluster: CCDF Cluster Name of Federal Agency: Department of Health and Human Services Federal Award Identification Number: 2140WICDC6 Federal Award Year: 2021 Name of Pass-through Entity: Wisconsin Department of Children and Families Pass-through Entity Identifying Number: 437002-G24-0002225-000-01, 437002-G23-0002038-000-01, 437002-G22-0001888-000-01, 437002-S22-0002131-000-01, 437002-G23-0002068-000-01, 437002- S22-0001842-000-01 Award Period: October 1, 2022-September 30, 2023 Criteria or Specific Requirement: 2 CFR 200.434(a) states costs of contributions and donations, including cash, property, and services, from the non-Federal entity to other entities, are unallowable. Condition and Context: 1 out of a sample of 40 expenses tested for allowable costs was identified as a donation to another organization. A contribution was made to another organization to support its efforts to conduct a survey. The survey is available to members of the organization in which Wisconsin Early Childhood Association, Inc. is a member. The sample identified $15,000 of the payment out of a total $646,941 sampled. Cause: The support for the transaction noting a contribution was not compared to Uniform Guidance General Provisions for Selected Items of Cost section when determining allowability. Effect or Potential Effect: Costs may be determined to be unallowable and payable to the grantor agency. Questioned Costs: $20,000 the total amount of the payment charged to the federal program. Repeat Finding: No. Recommendation: We recommend contributions are not recorded to federal awards within the general ledger and subsequently charged. We recommend the Uniform Guidance General Provisions for Selected Items of Cost section to be referenced when infrequent or unusual transactions are to be incurred to determine allowability. Views of Responsible Officials: Wisconsin Early Childhood Association, Inc. agrees with the finding and the recommended procedures are being implemented.
The Finance Director will make sur charges are allowable when expensing infrequent or unusual transactions to federal grants and use the Uniform Guidance Selected Items of Cost section when something may be in question. This plan is implemented effective 2/12/2024. The Finance Director will work with the Executive Director and the Director of Performance Management to ensure clear guidance is reflected in policy and procedures on the allowable use of federal awards and included in our current Policies and Procedures with approval of the WECA Finance Committee. If there are any questions regarding this plan, please call Candace Duerst at 608-729-1024.
FAC accepted this audit on February 5, 2023 — management decision was due August 5, 2023.
FAC accepted this audit on March 2, 2022 — management decision was due September 2, 2022.
FAC accepted this audit on February 8, 2021 — management decision was due August 8, 2021.
FAC accepted this audit on March 15, 2020 — management decision was due September 15, 2020.
FAC accepted this audit on February 14, 2019 — management decision was due August 14, 2019.
FAC accepted this audit on February 1, 2018 — management decision was due August 1, 2018.
FAC accepted this audit on February 23, 2017 — management decision was due August 23, 2017.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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